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​​​​​​​​​​​​​​​​​​​​​​​​​Appeals Process

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The appeal process is an essential component of property valuation. The County Assessor's Office can staff only a limited number of appraisers and property specialists to value all of these properties - real property, vehicles, business and individual personal property. Property owners are entitled to request that values of specific properties be reviewed (appealed) in light of aspects of the property that may not have been included when the value was determined.​

The procedures for filing an appeal of real property assessment to the Board of Equalization and Review (Board) are ou​tlined below for your information and assistance.

1. A separateREAL PROPERTY APPEAL REQUEST form supplied by the County Assessor's Office should be completed for each parcel placed under appeal. The appealing party must complete all applicable sections of the form, and the form must be signed by the Taxpayer or authorized representative. An authorized representative is an attorney at law, or an attorney in fact designated under a duly executed power of attorney.

2. The requests to the Board of Equalization and Review for a particular tax year
must be filed with the County Assessor’s Office no later than the Board’s adjournment in any tax year. The only exception is for taxpayers receiving a notice of value change from the County Assessor’s Office: they have the later of either the Board’s adjournment date, or the “Last Date to Appeal” as stated in the notice, to appeal to the Board.

3. The Board for a given tax year convenes by statute “not earlier than the first Monday in April and not later than the first Monday in May.” It adjourns from its duties on or before the third Monday in May, unless it deems necessary to continue meeting, but no later than June 30th. It may continue to hear appeals after that date.

4. The Taxpayer has the burden of proving that his/her property was incorrectly valued by the County Assessor's Office and that the tax value substantially exceeds the true market value of the property as of January 1, 2011. Helpful information would include:

a) appraisals of the property b) comparable sales of other like property c) photographs d) statements of income and expenses for income-producing property e) replacement or reproduction costs.

All information pertaining to market value should relate to the value as of January 1, 2011.

5. The Taxpayer will be notified of the hearing date before the Board, and will be given the opportunity to appear personally or to be represented by counsel or by the Taxpayer's attorney in fact.

6. The failure of the Taxpayer to complete the REAL PROPERTY APPEAL NOTIFICATION and to supply any additional documentation for the appeal prior to the hearing date may, at the discretion of the board, result in its not being admissible during the hearing. Cases that have already been appealed during the revaluation cycle may be dismissed if no new evidence is presented, including that of any subsequent change to the property. All taxpayers are urged to provide the County Assessor’s Office with information supporting their appeals prior to the hearings. This opens the possibility of agreements being reached beforehand, resolving values to the taxpayers’ satisfaction.

The procedures for filing an appeal of business or individual personal property assessment to the Mecklenburg County Board of Equalization and Review (BER) are outlined below for your information and assistance.

A taxpayer may appeal value, situs or taxability of the property within thirty (30) days after the date of the initial notice of value, per section 105-317.1(c) of the North Carolina General Statutes. If no previous notice of value has been created (per audit or discovery), the bill will serve as the official notification of value for business and individual personal property.

The taxpayer or taxpayer representative should first confer with the Assessor's Office concerning the assessed value, penalty, situs or taxability issue in question and to verify their right to appeal. All taxpayers are urged to provide the County Assessor's Office information about the appeal prior to the hearing in order for the personal property appraisers or auditors to review, and if appropriate, adjust the assessment at the informal level.

The taxpayer must complete a form supplied by the County Assessor's Office entitled NOTICE OF APPEAL OF ASSESSMENT – PERSONAL PROPERTY. A separate form must be completed for each personal property account in most cases. Taxpayer representatives or CPAs filing appeals on behalf of clients for an appeal of penalty may attach documentation for all clients to one appeal. Appeals relating to the audit of one entity with several accounts may be addressed on one appeal form. The appellant must complete all applicable sections of this form, and the appeal must be signed by the taxpayer.

The taxpayer has the burden of proving that the valuation, penalty or situs (physical location) of the property as assessed by the County Assessor's Office was incorrect, or that the property was taxed in error. When appealing a valuation, the taxpayer must prove that the assessed value substantially exceeds the true market value of the property.

The taxpayer will be notified of the hearing date before the Board of Equalization and Review, and will be given the opportunity to appear personally or to be represented by counsel.

The procedures for filing an appeal of a registered motor vehicle assessment to the Mecklenburg County Motor Vehicle Valuation and Review Board are outlined below for your information and assistance.

A taxpayer may appeal value, situs (physical location) or taxability with, the Mecklenburg County Assessor's Office within 30 days of the date -taxes are due as shown on the registrationreceived from the DMV with the tag renewal notice. The taxpayer must first pay the tax in full when due, subject to a full or partial refund if the appeal is decided in the taxpayer’s favor.

A form supplied by the County Assessor's Office entitled
REGISTERED MOTOR VEHICLE APPEAL NOTIFICATION​​ must be completed, and a separate form must be filed for each vehicle under appeal. The appellant must complete all applicable sections of this form, and the appeal must be signed by the registered owner.

The taxpayer or taxpayer representative should, prior to filing a formal appeal, contact with the County Assessor’s Office concerning the assessed value, situs (physical location), or taxability issue in question, and to verify their right to appeal. All taxpayers are urged to provide the County Assessor’s Office information about the appeal prior to the hearing in order to allow property appraisers the opportunity to review, and if appropriate, revise the assessment at the informal level.

The taxpayer has the burden of proving that the either the valuation or the situs (physical location) of the property as determined by the County Assessor's Office was incorrect, or that the property was taxed in error. When appealing the value, the taxpayer must prove that the tax value substantially exceeds the true market value of the property. Documentation should include pictures, estimates of damage if not repaired on January 1st of the year of the bill, proof of excessive mileage, etc. Values are based on average retail value as of January 1st for the year of the tax bill. The tax must be paid when due before a hearing can be scheduled.

The taxpayer will be notified of the hearing date of the Motor Vehicle Valuation and Review Board meeting. The taxpayer will be given the opportunity to appear personally or to be represented by counsel.